标准审计报告是指不含有说明段、强调事项段、其他事项段或其他任何修饰性用语的无保留意见的审计报告。无保留意见是指当注册会计师认为财务报表在所有重大方面按照适用的财务报告编制基础编制并实现公允反映时发表的审计意见。
... auditor's report 审计师报告 auditor's standard report 标准审计报告;审计师的标准报告 auditors' report 审计人员报告 ...
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... 未更正错报 Uncorrected misstatements 标准审计报告 Unmodified audit report 无保留意见 Unqualified opinion ...
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... standard auditor,s report 标准审计报告 standard cost 标准成本 standard costing 标准成本计算法 ...
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因为审计报告将不再要求标准的格式，内容和措辞，势必会引发事务所之间的竞争，看谁能以最通俗易懂的形式向公众提供增值的信息。
Since the audit report would no longer be standard in style, content or wording, there would be competition between audit firms to be seen to deliver the added value in the most accessible fashion.
虽然该修订案已制定，但这并不阻碍审计人员在审计报告中声明他们已遵循了国际审计标准。
But the proposed revision has been made so that it will not preclude auditors from asserting, in their audit reports, that international auditing standards have been complied with.
以决定是否举行，我们将为了工厂或没有，工厂已为我们提供副本的有效证书或SA8000标准的详细BSCI审计报告为我们的决定。
To decide whether we will place order to the factory or not, the factory has to provide us with the copy of the valid SA8000 certificate or the detailed BSCI audit report for our decision.
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